AN ACT TO AMEND SECTION 27-33-75, MISSISSIPPI CODE OF 1972, TO PROVIDE THAT A QUALIFIED HOMEOWNER WHO IS AN HONORABLY DISCHARGED AMERICAN VETERAN AND HAS REACHED 85 YEARS OF AGE ON OR BEFORE JANUARY 1 OF THE YEAR FOR WHICH HOMESTEAD EXEMPTION IS CLAIMED, SHALL BE ALLOWED AN EXEMPTION FROM ALL AD VALOREM TAXES ON THE ASSESSED VALUE OF THE HOMESTEAD PROPERTY; TO PROVIDE THAT THE UNREMARRIED SURVIVING SPOUSE OF SUCH A HOMEOWNER SHALL BE ALLOWED AN EXEMPTION FROM ALL AD VALOREM TAXES ON THE ASSESSED VALUE OF THE HOMESTEAD PROPERTY; AND FOR RELATED PURPOSES.